在我国《高等教育法》颁布实施后,高等院校作为可以独立办学的法人主体,需要独立去管理逐年增加的教育经费,这其中就包括高等院校相应的财务管理的一系列活动,而涉及到财务报销的业务工作是整个高校财务活动中最基本的业务流程之一。民族高等院校作为高等院校中相对特殊的群体,财务部门的报销工作也有其独特性。本文以实地实习的经验为主,分析该工作中存在的问题,以及一些思考。 After the promulgation and implementation of “Higher Education Law” in our country, colleges and universities, as independent legal entities, need to independently manage the increasing funding for education. This includes a series of activities related to the financial management of institutions of higher learning. Business to financial reimbursement is one of the most basic business processes in the financial activities of colleges and universities. As a relatively special group of institutions of higher learning, colleges and universities for nationalities also have their uniqueness in the reimbursement work of the finance department. This article mainly based on the experience of field internship, analyze the problems in the work, and some thoughts.